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Earnings Per Share (Tables) | 9 Months Ended
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Feb. 28, 2014
Reconciliation of Numerator and Denominator of Basic and Diluted Earnings Per Share Calculated using Two-Class Method | The following table sets forth the reconciliation of the numerator and denominator of basic and diluted earnings per share, as calculated using the two-class method, for the three and nine month periods ended February 28, 2014 and the nine month period ended February 28, 2013. For the three month period ended February 28, 2013, the treasury stock method was utilized for the purpose of computing basic and diluted earnings per share, as the result under the two-class method would have been anti-dilutive.
|  | Three Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |
(In thousands, except per share amounts) |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Numerator for earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to RPM International Inc. stockholders |  | $ | 16,221 |  |  | $ | (42,356 | ) |  | $ | 182,881 |  |  | $ | 33,225 |
Less: Allocation of earnings and dividends to participating securities |  |  | (299 | ) |  |  |  |  |  |  | (3,897 | ) |  |  | (510 | )
Net income (loss) available to common shareholders — basic |  |  | 15,922 |  |  |  | (42,356 | ) |  |  | 178,984 |  |  |  | 32,715 |
Add: Undistributed earnings reallocated to unvested shareholders |  |  |  |  |  |  |  |  |  |  | 15 |  |  |  | (8 | )
Add: Income effect of contingently issuable shares |  |  |  |  |  |  |  |  |  |  | 1,202 |  |  |  |  |
Net income (loss) available to common shareholders —diluted |  | $ | 15,922 |  |  | $ | (42,356 | ) |  | $ | 180,201 |  |  | $ | 32,707 |
Denominator for basic and diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic weighted average common shares |  |  | 129,453 |  |  |  | 129,013 |  |  |  | 129,407 |  |  |  | 128,900 |
Average diluted options |  |  |  |  |  |  |  |  |  |  | 999 |  |  |  | 822 |
Net issuable common share equivalents |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additional shares issuable assuming conversion of convertible securities |  |  |  |  |  |  |  |  |  |  | 1,163 |  |  |  |  |
Total shares for diluted earnings per share (1), (2) |  |  | 129,453 |  |  |  | 129,013 |  |  |  | 131,569 |  |  |  | 129,722 |
Earnings Per Share of Common Stock Attributable to RPM International Inc. Stockholders: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic Earnings (Loss) Per Share of Common Stock |  | $ | 0.12 |  |  | $ | (0.33 | ) |  | $ | 1.38 |  |  | $ | 0.25 |
Diluted Earnings (Loss) Per Share of Common Stock |  | $ | 0.12 |  |  | $ | (0.33 | ) |  | $ | 1.37 |  |  | $ | 0.25 |
(1) | For the quarter ended February 28, 2014, basic weighted-average shares outstanding and basic net income available to common shareholders are used in calculating diluted earnings per share under the two-class method, as that method resulted in the most dilutive earnings per share.
(2) | For the quarter ended February 28, 2013, basic weighted-average shares outstanding are used in calculating diluted earnings per share under the treasury stock method, as the result under the two-class method would have been anti-dilutive.
(3) | For the nine month periods ended February 28, 2014 and 2013, approximately 3,019,000 shares and 3,063,000 shares of stock, respectively, granted under stock-based compensation plans were excluded from the calculation of diluted EPS for those periods, as the effect would have been anti-dilutive.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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